HC : Collection of Entertainment Tax post GST introduction authorized under law, dismisses writ

Madras HC upholds collection of 25% on net ticket cost towards ‘Entertainment Tax’ by Cinema Theatre post introduction of Puducherry Goods and Services Tax Act, 2017 (PGST Act); Observes that the powers of Municipal Council to collect the tax on entertainment, is retained, even after introduction of the PGST Act” while clarifying that “collection of service tax and entertainment tax is under different enactment by different authorities”; Rejects Petit...